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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle C - Employment Taxes
Chapter 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter D - Credits

Subchapter D - Credits

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  • Section 3131 - Credit for paid sick leave
  • Section 3132 - Payroll credit for paid family leave
  • Section 3133 - Special rule related to tax on employers
  • Section 3134 - Employee retention credit for employers subject to closure due to COVID-19
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